The amendments may affect the ability of many foreign employers to avoid the operation of Irish PAYE for employees exercising duties in the State on a short term basis.
There have been a number of significant developments over the last month including the approval of a new EU Anti-Tax Avoidance Directive, Brexit and a consultation on share based remuneration.
There were positive changes to a number of employment related tax matters announced in Budget 2016 that have been provided for in subsequent tax and social welfare legislation.
Employment Tax Matters / Payroll Year End. As the end of 2015 is approaching, now is a good time to consider year-end employer and payroll tax issues. KPMG’s employment tax team highlights some topics which are likely to be relevant for you and your business.
There is a wealth of evidence that sensible income tax reductions can create a “win-win” for the benefit of all of society. The purpose of this paper is to analyse and discuss the possible effects of significant changes in marginal income tax rates in Ireland.
As businesses become increasingly global, we have witnessed a dramatic rise in the number of business travellers now working in foreign jurisdictions.